An employee who is not yet 65 years of age and who is a resident of the Republic, received the following income for the 2018 year of assessment. Pensionable Salary R230 000 Overtime R17 000 Bonus R25 000 Interest from South African Banks R24 000 A uniform allowance of R4 000. This uniform can be distinguished from normal clothing. He was instructed by his employer to take business customers for lunch on a regular basis and was reimbursement after submitting the original receipts pertaining the expenditure. The total amount reimbursed was R15 000 for the year. Tax deducted or paid during the year of assessment is as follows: PAYE R42 177 and other tax payments of R1 500. REQUIRED: Calculate the tax liability for the 2018 year of assessment